Section 7701(b) July 8, 2019 16 32 64 128 Section 7701(b) of the internal revenue code Section 7701 b Section 7701 b )( 1 )( a Section 7701 b of the internal revenue code Section 7701 b )( 6 Section 7701 b )( 4 Irc section 7701 b 26 usc section 7701 b Irs section 7701(b) Section 6114 or 7701 b